STERLING COLLEGE: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: STERLING COLLEGE (EIN 03-0197728)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-11-05
IRS object ID: 201303099349301095
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-05T13:29:46-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DAVIS & HODGDON ASSOCIATES CPAS PLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	33 BLAIR PARK RD STE 201	AddressLine1
City	WILLISTON	City
State	VT	State
ZIP Code	05495	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	030197728	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	STERLING COLLEGE	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	STER	NameControl
Phone	8025867711	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 72	AddressLine1
City	CRAFTSBURY COMMON	City
State	VT	State
ZIP Code	05827	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MATTHEW DERR	Name
Title	PRESIDENT	Title
Phone	8025867711	Phone
Date Signed	2013-10-06	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	BRET HODGDON	Name
Phone	8028781963	Phone
Date Prepared	2013-10-28	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	MATTHEW DERR	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 72	AddressLine1
City	CRAFTSBURY COMMON	City
State	VT	State
ZIP Code	05827	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5683226	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.STERLINGCOLLEGE.EDU	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1958	YearFormation
State Legal Domicile	VT	StateLegalDomicile
Activity Or Mission Description	THE STERLING COLLEGE COMMUNITY COMBINES STRUCTURED ACADEMIC STUDY WITH EXPERIENTIAL CHALLENGES AND PLAIN HARD WORK TO BUILD RESPONSIBLE PROBLEM SOLVERS WHO BECOME STEWARDS OF THE ENVIRONMENT AS THEY PURSUE PRODUCTIVE LIVES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	18	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	18	NbrIndependentVotingMembers
Total Nbr Employees	111	TotalNbrEmployees
Total Nbr Volunteers	10	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1110149	ContributionsGrantsPriorYear
Contributions Grants Current Year	734135	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	4004993	ProgramServiceRevenuePriorYear
Program Service Revenue CY	3999786	ProgramServiceRevenueCY
Investment Income Prior Year	142319	InvestmentIncomePriorYear
Investment Income Current Year	123686	InvestmentIncomeCurrentYear
Other Revenue Prior Year	10367	OtherRevenuePriorYear
Other Revenue Current Year	11320	OtherRevenueCurrentYear
Total Revenue Prior Year	5267828	TotalRevenuePriorYear
Total Revenue Current Year	4868927	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1673404	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	1737776	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1858901	SalariesEtcPriorYear
Salaries Etc Current Year	1981868	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	122856	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1390240	OtherExpensePriorYear
Other Expenses Current Year	1670233	OtherExpensesCurrentYear
Total Expenses Prior Year	4922545	TotalExpensesPriorYear
Total Expenses Current Year	5389877	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	345283	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-520950	RevenuesLessExpensesCY
Total Assets BOY	3275380	TotalAssetsBOY
Total Assets EOY	3076781	TotalAssetsEOY
Total Liabilities BOY	805129	TotalLiabilitiesBOY
Total Liabilities EOY	1127480	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2470251	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1949301	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE STERLING COLLEGE COMMUNITY COMBINES STRUCTURED ACADEMIC STUDY WITH EXPERIENTIAL CHALLENGES AND PLAIN HARD WORK TO BUILD RESPONSIBLE PROBLEM SOLVERS WHO BECOME STEWARDS OF THE ENVIRONMENT AS THEY PURSUE PRODUCTIVE LIVES.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1617833	Expense
Revenue	3209751	Revenue
Description	PROVIDED ACADEMIC INSTRUCTION TO COLLEGE STUDENTS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	420306	Expense
Revenue	776203	Revenue
Description	PROVIDED FOOD SERVICES, HOUSING, BOOKSTORE AND OTHER SERVICES TO STUDENTS.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	655023	Expense
Revenue	13832	Revenue
Description	COSTS INCURRED IN RECRUITING, ENROLLING AND PROVIDING HEALTH AND COUNSELING SERVICES TO STUDENTS.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	1857994	Expense
Grants	1737776	Grants
Description	SCHOLARSHIPS TO ASSIST STUDENTS WITH TUITION AND FEES. - COSTS TO OPERATE AND MAINTAIN FACILITIES, INCLUDES A LIBRARY FOR THE CONTINUED EDUCATION AND USE OF STUDENTS.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	1857994	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	1737776	TotalOfOtherProgramServiceGrnt
Total Program Service Expense	4551156	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	30	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	111	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	18	NbrVotingGoverningBodyMembers
Number Independent Voting Members	18	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MS DEBORAH CLARK	NamePerson
Telephone Number	8025867711	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 72	AddressLine1
City	CRAFTSBURY COMMON	City
State	VT	State
ZIP Code	05827	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (20 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
JOHN ELDER PHD
TRUSTEE	2.00	X	0	0	0
PETE CHEHAYL
TREASURER	2.00	X	0	0	0	X
CATHERINE DONNELLY
TRUSTEE	2.00	X	0	0	0
MELISSA FISHER
TRUSTEE	2.00	X	0	0	0
STEPHANIE GEORGE
TRUSTEE	2.00	X	0	0	0
THADDEUS GULDBRANDSEN
TRUSTEE	2.00	X	0	0	0
PENNY SCHMITT
TRUSTEE	2.00	X	0	0	0
MARION BURROS
TRUSTEE	2.00	X	0	0	0
ANN GUYER
TRUSTEE	2.00	X	0	0	0
RICHARD DETWEILDER
TRUSTEE	2.00	X	0	0	0
TOM STEARNS
TRUSTEE	2.00	X	0	0	0
WENDY KOENIG
TRUSTEE	2.00	X	0	0	0
ROBERT SHELTON JD
CHAIR	2.00	X	0	0	0	X
DAVID STONER
VICE CHAIR	2.00	X	0	0	0	X
JON LARSEN
SECRETARY	2.00	X	0	0	0	X
RIAN FRIED
TRUSTEE	2.00	X	0	0	0
CHRISTINA HAYWARD
TRUSTEE	2.00	X	0	0	0
KENNETH GIBBONS
TRUSTEE	2.00	X	0	0	0
WILLIAM WOOTTON
FORMER PRESI	40.00		97476	0	15116	X
MATTHEW DERR
PRESIDENT	40.00		37884	0	4454	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	135360	TotalReportableCompFromOrg
Total Other Compensation	19570	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	160538	GovernmentGrants
All Other Contributions	573597	AllOtherContributions
Noncash Contributions	22090	NoncashContributions
Total Contributions	734135	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION & FEES	611600	3209751	3209751
AUXILIARY SERVICES	611600	776203	776203
OTHER PROGRAM SERVICE REVENUE	611600	13832	13832

Field	Value	IRS element (for citing)
Total Program Service Revenue	3999786	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	14797	TotalRevenueColumn
Exclusion	$14,797	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	10710	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	10710	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	10710	TotalRevenueColumn
Exclusion	$10,710	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	922213	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	813324	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	108889	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	108889	TotalRevenueColumn
Exclusion	$108,889	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	1585	GrossSalesOfInventory
Cost Of Goods Sold	975	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	610	TotalRevenueColumn
Exclusion	$610	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4868927	TotalRevenueColumn
Related Or Exempt Function Income	3999786	RelatedOrExemptFunctionIncome
Exclusion	$135,006	ExclusionAmount

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	1737776	Total
Program Services	1737776	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	139636	Total
Program Services	108477	ProgramServices
Management And General	25798	ManagementAndGeneral
Fundraising	5361	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1399410	Total
Program Services	1087149	ProgramServices
Management And General	258538	ManagementAndGeneral
Fundraising	53723	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	58015	Total
Program Services	45070	ProgramServices
Management And General	10718	ManagementAndGeneral
Fundraising	2227	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	227183	Total
Program Services	143529	ProgramServices
Management And General	68035	ManagementAndGeneral
Fundraising	15619	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	157624	Total
Program Services	122452	ProgramServices
Management And General	29121	ManagementAndGeneral
Fundraising	6051	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	2393	Total
Management And General	2393	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	18700	Total
Management And General	18700	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	182118	Total
Program Services	122491	ProgramServices
Management And General	53282	ManagementAndGeneral
Fundraising	6345	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	30780	Total
Program Services	22882	ProgramServices
Management And General	7848	ManagementAndGeneral
Fundraising	50	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	219148	Total
Program Services	123027	ProgramServices
Management And General	87105	ManagementAndGeneral
Fundraising	9016	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	24378	Total
Program Services	5447	ProgramServices
Management And General	18931	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	397082	Total
Program Services	337531	ProgramServices
Management And General	58811	ManagementAndGeneral
Fundraising	740	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	60444	Total
Program Services	38613	ProgramServices
Management And General	8133	ManagementAndGeneral
Fundraising	13698	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	8177	Total
Program Services	6053	ProgramServices
Management And General	2058	ManagementAndGeneral
Fundraising	66	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	50530	Total
Program Services	173	ProgramServices
Management And General	50357	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	120323	Total
Program Services	96258	ProgramServices
Management And General	24065	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	41755	Total
Program Services	16776	ProgramServices
Management And General	24979	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	FundraisingFundraising	Management And GeneralManagementAndGeneral
FOOD	217501	216657	844
SCHOOL TRIPS	116863	88228	3372	25263
MISCELLANEOUS	44403	31936	5632	6835
OUTDOOR PROGRAM SUPPLIES	38548	38548

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	97090	Total
Program Services	162083	ProgramServices
Management And General	-65105	ManagementAndGeneral
Fundraising	112	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5389877	Total
Program Services	4551156	ProgramServices
Management And General	715865	ManagementAndGeneral
Fundraising	122856	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	232482	BOY
EOY	42121	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	503	BOY
EOY	323	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	36525	BOY
EOY	83050	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	52853	BOY
EOY	27630	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	3155	BOY
EOY	2147	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	77939	BOY
EOY	52652	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	4100985	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2200474	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1616837	BOY
EOY	1900511	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	859872	BOY
EOY	922213	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	395214	BOY
EOY	46134	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3275380	BOY
EOY	3076781	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	92848	BOY
EOY	127997	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	183772	BOY
EOY	158542	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	528509	BOY
EOY	840941	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	805129	BOY
EOY	1127480	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1581518	BOY
EOY	944696	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	299144	BOY
EOY	415016	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	589589	BOY
EOY	589589	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2470251	BOY
EOY	1949301	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3275380	BOY
EOY	3076781	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-520950	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	838263	BeginningOfYearBalance
Investment Earnings Or Losses	123950	InvestmentEarningsOrLosses
Grants Or Scholarships	-40000	GrantsOrScholarships
End Of Year Balance	922213	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	876051	BeginningOfYearBalance
Investment Earnings Or Losses	2212	InvestmentEarningsOrLosses
Grants Or Scholarships	-40000	GrantsOrScholarships
End Of Year Balance	838263	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	710304	BeginningOfYearBalance
Investment Earnings Or Losses	165747	InvestmentEarningsOrLosses
End Of Year Balance	876051	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	633127	BeginningOfYearBalance
Investment Earnings Or Losses	77177	InvestmentEarningsOrLosses
End Of Year Balance	710304	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	589589	BeginningOfYearBalance
Contributions	244830	Contributions
Investment Earnings Or Losses	-126292	InvestmentEarningsOrLosses
Grants Or Scholarships	-75000	GrantsOrScholarships
End Of Year Balance	633127	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.36070	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.63930	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	321065	OtherCostOrOtherBasis
Book Value	321065	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3216009	OtherCostOrOtherBasis
Depreciation	1740685	Depreciation
Book Value	1475324	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	304691	OtherCostOrOtherBasis
Depreciation	259831	Depreciation
Book Value	44860	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	259220	OtherCostOrOtherBasis
Depreciation	199958	Depreciation
Book Value	59262	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1900511	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	4869902	TotRevenueEtcAuditedFinclStmt
Other Revenues	975	OtherRevenues
Revenue Not Rptd F990	975	RevenueNotRptdF990
Revenue Subtotal	4868927	RevenueSubtotal
Total Revenue Per Form990	4868927	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5390852	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	975	OtherExpensesIncluded
Expenses Not Rptd F990	975	ExpensesNotRptdF990
Expenses Subtotal	5389877	ExpensesSubtotal
Total Expenses Per Form990	5389877	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	THE COLLEGE ANNUALLY FILES AN IRS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, TAX RETURN IN THE U.S. FEDERAL JURISDICTION. THE COLLEGE IS NO LONGER SUBJECT TO THE U.S. FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR THE YEARS PRIOR TO JUNE 30, 2010. IN THE NORMAL COURSE OF BUSINESS, THE COLLEGE IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. ALTHOUGH THE OUTCOME OF TAX AUDITS IS ALWAYS UNCERTAIN, THE MANAGEMENT OF THE COLLEGE BELIEVES THAT THERE ARE NO SIGNIFICANT UNRECOGNIZED TAX LIABILITIES AT JUNE 30, 2013 AND 2012.
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 2D	COGS NET OF REVENUE ON 990 975
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	COGS NET OF REVENUE ON 990 975

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	true	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION	SCHEDULE E LINE 3	STERLING RECRUITS ITS STUDENTS NATIONALLY AND THE RACIALLY NONDISCRIMINATORY POLICY OF THE INSTITUTION IS CLEARLY STATED IN ALL RECRUTING MATERIALS MANAGEMENT BELIEVES THAT THE PLACEMENT OF ADS IN LOCAL NEWPAPERS OR IN THE LOCAL BROADCAST MEDIA WOULD NOT SERVE THE PURPOSE OF NOTIFYING PROSPECTIVE STUDENTS OF SUCH POLICIES AND THAT COMPLIANCE WITH SECTION 403 IS SATISFIED
FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION	SCHEDULE E LINE 6	COLLEGE RECEIVES FEDERAL AID AS TUITION REIMBUSEMENT FOR STUDENTS ELIGIBLE TO RECEIVE AID

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	GRANTS PAID TO INDIVIDUAL	TypeOfGrant
Number Of Recipients	107	NumberOfRecipients
Amount Of Cash Grant	1737776	AmountOfCashGrant

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	THE STERLING COLLEGE COMMUNITY COMBINES STRUCTURED ACADEMIC STUDY WITH EXPERIENTIAL CHALLENGES AND PLAIN HARD WORK TO BUILD RESPONSIBLE PROBLEM SOLVERS WHO BECOME STEWARDS OF THE ENVIRONMENT AS THEY PURSUE PRODUCTIVE LIVES.
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	SCHOLARSHIPS TO ASSIST STUDENTS WITH TUITION AND FEES. - COSTS TO OPERATE AND MAINTAIN FACILITIES, INCLUDES A LIBRARY FOR THE CONTINUED EDUCATION AND USE OF STUDENTS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE MANAGEMENT TEAM REVIEWS THE RETURN AND COMPARES IT TO THE AUDIT IN DETAIL BEFORE FILING THE RETURN. THE RETURN IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO IT BEING FILED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	BOARD MEMBERS PROVIDE BIOGRAPHIES AND COMPLETE A CONFLICT OF INTEREST STATEMENT. THE STATEMENTS ARE REVIEWED AND MEMBERS ARE ASKED TO UPDATE OR CORRECT THEIR CONFLICT OF INTEREST STATEMENT IF BASED ON THE BIOGRAPHIES, AND OTHER INFORMATION THAT MAY BE AVAILABLE, A CONFLICT IS FOUND THAT IS NOT NOTED CORRECTLY IN THE STATEMENT.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD REVIEWS THE PRESIDENT'S PERFORMANCE ANNUALLY AND DETERMINES APPROPRIATE SALARY BASED ON COMPARABLE ORGANIZATIONS, THE SPECIFIC MARKET AREA, AND THE ORGANIZATION'S GENERAL RATE OF COMPENSATION.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	SALARIES ARE REVIEWED ANNUALLY BY THE PRESIDENT AND COMPENSATIO IS SET BASED ON COMPARABLE ORGANIZATIONS, THE SPECIFIC MARKET AREA, AND THE ORGANIZATION'S GENERAL RATE OF COMPENSATION AND/OR GENERAL EQUITY BUMPS AND ACCROSS THE BOARD INCREASES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC BY PROVIDING COPIES UPON REQUEST.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	COGS NET OF REVENUE ON 990 975 COGS NET OF REVENUE ON 990 -975